A New Tax System (Family Assistance) (Administration) Act 1999
PART 6
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PROVISIONS RELATING TO INFORMATION
Division 1
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Information gathering
SECTION 159
Offence: failure to comply with requirement
159(1)
A person must not refuse or fail to comply with a requirement under this Division to give information or produce a document or records.
159(2)
Subsection (1) applies only to the extent to which the person is capable of complying with the requirement.
159(3)
Subsection (1) does not apply if the person has a reasonable excuse.
159(4)
Strict liability applies to the element of an offence against subsection (1) that a requirement is a requirement under this Division.
A person must not refuse or fail to comply with a requirement under this Division to give information or produce a document or records.
Penalty: Imprisonment for 12 months.
View history note
Hide history note159(2)
Subsection (1) applies only to the extent to which the person is capable of complying with the requirement.
159(3)
Subsection (1) does not apply if the person has a reasonable excuse.
159(4)
Strict liability applies to the element of an offence against subsection (1) that a requirement is a requirement under this Division.
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